PERAN PROFITABILITAS SEBAGAI PENENTU KUALITAS PELAPORAN KEUANGAN

Rida Ristiyana, Erwindiawan Erwindiawan

Abstract


Abstrak - Peran Profitabilitas sebagai Penentu Kualitas Pelaporan Keuangan

Tujuan Utama – Penelitian ini berupaya menguji peran mediasi profitabilitas dalam pengaruh faktor penentu terhadap kualitas dari pelaporan keuangan.

Metode - Metode penelitian menggunakan regresi data panel dan analisis jalur. Adapun sampel dalam penelitian ini adalah 28 perusahaan LQ-45 periode 2015-2018.

Temuan Utama - Penelitian ini menemukan profitabilitas mampu memediasi sejumlah variabel faktor penentu kualitas pelaporan keuangan dalam hal rasio keuangan. Hal ini menandakan bahwa profitabilitas menjadi tujuan perusahaan untuk menjaga rasio keuangan sehingga tercipta pelaporan keuangan berkualitas. Meskipun demikian, profitabilitas tidak mampu memediasi umur dan ukuran perusahaan terhadap kualitas pelaporan keuangan karena persoalan pengungkapan informasi.

Implikasi Teori dan Kebijakan - Penelitian menunjukkan kepada setiap pihak untuk berhati dalam mencermati siklus bisnis perusahaan. Selain itu, investor untuk berhati-hati dalam memilih perusahaan.

Kebaruan Penelitian - Penambahan profitabilitas sebagai variabel mediasi merupakan upaya baru dalam pencarian penentu kualitas laporan keuangan.

 

Abstract - The Role of Profitability to Determine Financial Reporting Quality

Main Purpose - This research examines the mediating role of profitability in the influence of determinants on the quality of financial reporting.

Method - The research uses panel data regression and path analysis as methods. The samples in this study were 28 LQ-45 companies for the 2015-2018 period.

Main Findings - This study finds that profitability can mediate several variable determinants of financial reporting quality in financial ratios. This result indicates that profitability is the company's goal to maintain financial ratios to create quality financial reporting. However, profitability cannot mediate the age and size of the company on the quality of financial reporting due to disclosure issues.

Theory and Practical Implications – This research implies that every party should examine the company's business cycle. In addition, investors must be careful in choosing companies.

Novelty - The addition of profitability as a mediating variable is a new effort to search for determinants of the quality of financial reports.


Keywords


investor; kualitas pelaporan keuangan; profitabilitas; sinyal positif

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.13

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